2.2.2. Restricted Appraisal Reports. For most acquisitions and all litigation matters, restricted appraisal reports are not permitted.112 These reports cannot be reviewed to the level of detail required for federal acquisition appraisals; the intended user of the report is restricted to the client only,113 a condition that cannot be met for federal acquisition appraisals because it should be anticipated that others such as landowners, legislators, or the courts will be asked to use and rely on the appraisal report.

112 This does not prevent agencies from using restricted appraisal reports performed by internal agency appraisal staff for low value noncomplex acquisitions (in general accordance with the waiver valuation procedures established under the URA) or for internal portfolio valuation purposes.
113 USPAP, Standards Rule 2-2 and Advisory Opinion 12, Use of the Appraisal Report Options of Standards Rules 2-2, 8-2, and 10-2, 22 and 103.